"This is going to be a fascinating situation,” Kiper writes, via the Dallas Morning News. “On one hand, the Dallas front office isn't the least bit delusional if they look at the roster with a healthy Tony Romo and believe they can compete for a playoff spot, which makes it harder to take a QB who might not see the field for a couple of years. But ... let's not forget that they need to upgrade the backup QB situation, period.

“That's what derailed them last season when Romo was out. Tough call, especially if Goff is the top QB on their board and he's available here."

Goff is the second quarterback connected to the Cowboys by way of these ESPN mock drafts, the first being North Dakota State’s Carson Wentz, who Todd McShay had going to Dallas in his first mock. Kiper had Wentz being off the board by the time the Cowboys go on the clock, selected by the Browns at No. 2.